PE 7-4B Analyzing income under absorption and variable costing HW Assign. Variable manufacturing costs are $126 per unit, and fixed manufacturing costs are $157,000. Sales are estimated to be 10,000 units. [a] How much would absorption costing income from operations differ between a plan to produce 10,000 units and a plan to produce 15,000 units? [b] How much would variable costing income from operations differ between the two production plans